Idaho § 59-1306 - Conformity with federal tax code to maintain qualified plan tax status
Full text of Idaho Idaho Statutes § 59-1306 — Conformity with federal tax code to maintain qualified plan tax status, with citation guidance and answers to common questions.
§ 59-1306. Conformity with federal tax code to maintain qualified plan tax status
Chapter 13, title 59 , and chapter 14, title 72 , Idaho Code, shall be administered in a manner so as to comply with the requirements of 26 U.S.C. section 401(a)(8), (9), (16), (25), (31), (36) and (37) and with the vesting requirements described in 26 U.S.C. section 411(e)(2). The public employee retirement system board shall promulgate rules and amend or repeal conflicting rules in order to assure compliance with the requirements of these sections. This chapter shall be in full force and effect only so long as compliance with paragraphs (8), (9), (16), (25), (31), (36) and (37) of subsection 401(a) and paragraph (2) of subsection 411(e) of the Internal Revenue Code is required for public retirement systems. If compliance with any such paragraph is, at any point no longer required, this provision or the applicable portion thereof, will cease to have any force or effect.
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 59-1306
What does Idaho Statutes § 59-1306 cover?
Section 59-1306 ("Conformity with federal tax code to maintain qualified plan tax status") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 59-1306?
A common citation format is "Idaho Statutes § 59-1306" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 59-1306 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.